Examlex
Match the person or term with the with the correct description.
-Brook Farm
Consolidation Process
The consolidation process involves combining the financial statements of separate companies, typically within the same corporate group, to form a single set of financial statements as if they were one entity.
Subsidiary
A company that is completely or majority-owned by another company, referred to as the parent company, which controls its operations and policies.
Convertible Bonds
Bonds that can be converted into a predetermined number of the issuing company's shares at certain times during their life, usually at the discretion of the bondholder.
Consolidated Financial Statements
Financial reports that aggregate the financial position, results of operations, and cash flows of a parent company and its subsidiaries as one entity.
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